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The compliance costs of employment-related taxation in Australia paper

Published on 01 Jan 93 by Australian Tax Research Foundation

A study of the compliance costs to business of payroll-related taxes, that is PAYE income tax, Fringe benefits tax, the prescribed payments system and state payroll tax. One of a series of studies by the same authors which presents a comprehensive analysis of the compliance costs of the major taxes levied in Australia.

Author profiles:

R FAYLE
Richard Fayle, B.Com. (NSW), M.Com. (WA), F.C.A., Associate Professor, Department of Accounting and Finance, The University of Western Australia.
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J POPE
Jeff Pope, B.A. (Hons.), University of Warwick, M.Sc., Cranfield Institute of Technology, F.T.I.A., Senior Lecturer, Department of Economics, Curtin University, and Research Associate, Economic Research Centre, The University of Western Australia.
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D.L. Chen
DONG-LING CHEN, Dip. Sc. Fundan University; Dip. M.Sc.Shanghai JiaoTong University, PhD (UWA), Research Assistant, Economic Research Centre, Department of Economics, The University of Western Australia.
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